Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Adjudication under Sections 73 and 74 is dispute-based and is...
Composite GST notices, mandatory limitation, and same-subject bar: HC upheld valid notices but quashed overlapping proceedings and unauthorised withholding.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Adjudication under Sections 73 and 74 is dispute-based and is not confined to a single financial year or tax period; a composite notice may validly cover multiple periods, and under Section 74 may include multiple noticees, subject to objections in individual proceedings. However, Section 6(2)(b) bars parallel proceedings on the same subject-matter once formal adjudication has begun, so overlapping proceedings were held unsustainable. The statutory timelines for issuing notice and passing the adjudication order were treated as mandatory, making notices issued without the prescribed lead time time-barred. One notice could not support separate orders by different authorities absent lawful transfer, and a direction to withhold payment was set aside for lack of statutory authority.
Adjudication under Sections 73 and 74 is dispute-based and is not confined to a single financial year or tax period; a composite notice may validly cover multiple periods, and under Section 74 may include multiple noticees, subject to objections in individual proceedings. However, Section 6(2)(b) bars parallel proceedings on the same subject-matter once formal adjudication has begun, so overlapping proceedings were held unsustainable. The statutory timelines for issuing notice and passing the adjudication order were treated as mandatory, making notices issued without the prescribed lead time time-barred. One notice could not support separate orders by different authorities absent lawful transfer, and a direction to withhold payment was set aside for lack of statutory authority.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
